Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Integrated Waste Management Fee Law
Table of Contents
Revenue and Taxation Code Provisions
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 45001 Title
- 45002 Definitions
- 45003 Construction
- 45004 Provisions; construction
- 45005 Actions or proceedings prior to enactment
- 45006 "Person"
- 45007 "Board"
- 45008 "In this state"
- 45009 "Fee payer"
Chapter 2. The Integrated Waste Management Fee | (View entire chapter)
Article 1 Imposition of Fee
Article 2 Registration and Security
Chapter 3. Determinations | (View entire chapter)
Article 1 Reports and Payments
- 45151 Quarterly return
- 45151.1. Quarterly return. [Renumbered.]
- 45152 Extensions
- 45153 Penalty for late payment
- 45153.5 Interest; daily basis
- 45154. Interest. [Repealed.]
- 45155 Excusable delay
- 45156 Relief from interest; disaster
- 45156.5 Relief of interest
- 45157 Reasonable reliance on written advice; relief of tax, interest, and penalty
- 45158 Relief of spouse
Article 1.1 Payment by Electronic Funds Transfer
- 45160 Electronic funds transfer payments
- 45161 Relief of penalty
- 45162 Definitions
- 45163 Electronic filing
Article 2 Deficiency Determinations
- 45201 Deficiency determination; notice of determination
- 45202 Limitations; deficiency determinations
- 45203 Waiver
Article 3 Redeterminations
- 45301 Petition for redetermination
- 45302 Form and content of petition
- 45303 Oral hearing
- 45304 Decrease or increase of determination
- 45305 Finality date of order or decision
- 45306 Due date of determination; penalty
- 45307 Service of notice
Article 4 Jeopardy Determinations
- 45351 Jeopardy determinations
- 45352 Petition for redetermination; security
- 45353 Administrative hearing
Chapter 4. Collection of Fee | (View entire chapter)
Article 1 Suit for Fee
Article 2 Judgment for Fee
Article 3 Warrant for Collection
Article 4 Seizure and Sale
Article 5 Miscellaneous
- 45601 Notice to creditors
- 45602 Credits; prohibition against transfer or disposal
- 45603 Credits; bank
- 45604 Credits; liability
- 45605 Notice of levy
- 45605.5 Employer withheld earnings
- 45606 Remedies; cumulative
- 45607 Remedies
- 45608 Furnishing of partnership agreement
- 45609 Installment payment agreement
- 45609.5 Installment payment agreement; annual statement
- 45610 Collection cost recovery fee
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1 Claim for Refund
- 45651 Credits and refunds
- 45651.5 Excess fee reimbursement
- 45652 Claim; limitation period
- 45652.1 Claim; limitation period; financially disabled
- 45652.2 Claim; limitation period; overpayments from levies or liens
- 45653 Failure to file claim
- 45654 Notice of action on claim
- 45655 Interest
- 45656 Disallowance of interest
Article 2 Suit for Refund
- 45701 Enjoining collection forbidden
- 45702 Necessity of refund claim
- 45703 Action for refund
- 45704 When refund claim not acted upon
- 45705 Action for refund; limitation
- 45706 Disposition of amount of judgment
- 45707 Interest
- 45708 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 45751 Recovery of erroneous refunds
- 45752 Place of trial
- 45752 Interest on erroneous refunds
- 45753 Rules of procedures, etc
Article 4 Cancellations
Chapter 6. Administration | (View entire chapter)
Article 1 Administration
- 45851 Enforcement by board; rules and regulations
- 45852 Examination of records
- 45853 Employees and representatives of board
- 45854 Certificate of notice
- 45855 Disclosure of information
- 45855.5 Information confidential; tax preparer
Article 2 The California Taxpayers' Bill of Rights
- 45856 Administration
- 45857 Taxpayers' Rights Advocate
- 45858 Education and information program
- 45859 Annual hearing for taxpayer proposals
- 45860 Preparation of statements by board
- 45861 Limit on revenue collected or assessed
- 45862 Evaluation of employee's contact with taxpayers
- 45863 Plan to timely resolve claims and petitions
- 45864 Procedures relating to review conferences
- 45865 Reimbursement to taxpayers
- 45866 Investigations for nontax administrative purposes
- 45867 Settlement authority
- 45867.5 Offers in compromise
- 45868 Release of levy
- 45868.5 Return of property
- 45869 Exemptions from levy
- 45870 Claim for reimbursement of bank charges by taxpayers
- 45871 Preliminary notice to taxpayer prior to lien
- 45872 Disregard by board employee or officer
Chapter 7. Disposition of Proceeds | (View entire chapter)
Chapter 8. Violations | (View entire chapter)
- 45951 Failure to file return or report
- 45952 Filing false return or report; refusal to permit examination; failure to keep records
- 45953 Evasion of tax
- 45954 Violation of provisions for which a penalty is not specifically provided
- 45955 Felony violation of provisions for which a penalty is not specifically provided
- 45956 Statute of limitations
Chapter 9. Disclosure of Information | (View entire chapter)
- 45981 Disclosure of information
- 45982 Divulging of information to unauthorized parties forbidden
- 45983 Information to interested parties
- 45984 Information collected pursuant to other laws, regulations, or ordinances
Public Resources Code Provisions
Division 30 Waste Management
Part 1 Integrated Waste Management
Chapter 1. General Provisions | (View entire chapter)
Article 1 Findings and Declarations
Article 2 General Provisions
Chapter 2. Definitions | (View entire chapter)
- 40100 Definitions; application
- 40105 "Authorized recycling agent"
- 40110 "Board"
- 40115 "City" or "county"
- 40115.5 "Closed disposal site"
- 40116 "Compost"
- 40116.1 "Composting"
- 40117 "Gasification"
- 40118 "Department"
- 40120 "Designated recycling collection location"
- 40120.05 "Director"
- 40120.1 "Disposal" or "dispose"
- 40121 "Disposal facility" or "facility"
- 40122 "Disposal site" or "site"
- 40123. "Disposal site owner." [Repealed.]
- 40124 "Diversion"
- 40127 "Diversion program"
- 40130 "Enforcement agency"
- 40131 "Enforcement program"
- 40135 "Fund"
- 40135.1 "Account"
- 40140 "Hazard"
- 40141 "Hazardous waste"
- 40145 "Jurisdiction"
- 40148 "Large state facility"
- 40150 "Local governing body"
- 40150.1 "Multicounty regional agency"
- 40150.2 "Minor violation"
- 40160 "Operator"
- 40162 "Owner"
- 40170 "Person"
- 40171 "Pollution"
- 40172 "Processing"
- 40180 "Recycle" or "recycling"
- 40181 "Regional agency"
- 40182 "Regional water board"
- 40183 "Rural city" or "rural regional agency"
- 40184 "Rural county"
- 40190 "Segregated from other waste material"
- 40190.5 "Sharps waste"
- 40191 "Solid waste"
- 40192 "Solid waste disposal" or "disposal"
- 40193 "Solid waste enterprise"
- 40194 "Solid waste facility"
- 40195 "Solid waste handling" or "handling"
- 40195.1 "Solid waste landfill"
- 40196 "Source reduction"
- 40196.3 "State agency"
- 40196.5 "State board"
- 40197 "State water board"
- 40200 "Transfer or processing station" or "station"
- 40201 "Transformation"
Part 4 Solid Waste Facilities
Chapter 3. Permit and Inspection Program | (View entire chapter)
Article 1 Solid Waste Facility Permits
- 44001 Application for permit
- 44002 Operation of a solid waste facility
- 44002.1 Temporary solid waste facilities permit
- 44003 Operator other than owner
- 44004 Change in facility design or operation
- 44005 Change in site ownership interest
- 44006 Report and application fee
Part 6. Solid Waste Disposal Site Cleanup and Maintenance
Part 7 Other Provisions
Chapter 2 Finances | (View entire chapter)
Article 2 Management of the Fund
- 48000 Quarterly fee; rate
- 48001 Creation of account; deposit of money
- 48001.5 Distribution of funds
- 48002 Rules and regulations
- 48003 Expenditure of revenues
- 48004 Money in account
- 48005 Deposit of money; specified use
- 48006 Exemption
- 48007 Recycled materials and inert waste
- 48007.5 Inert waste
- 48008 Administrative fee
Article 2.1 State Solid Waste Postclosure and Corrective Action Trust Fund
- 48010 Election to participate
- 48011 Conditions for expenditure
- 48012 Report on expenditures
- 48013 Operator of multiple landfills